There are no instructions in the regulatory and methodological documents on the choice of the venue engineering surveys. The boundaries of the survey area are chosen arbitrarily, without taking into account the features and structure of the landscape. The article proposes to use a geosystem unit of landscape as a territory for carrying out engineering and environmental surveys for areal objects - the drainage basin of a river, which is characterized by ordered, spatially organized material and energy flows. All components of the geosystem are interconnected and interdependent, confined to one mesoform of relief on a homogeneous geological substrate and form a natural-territorial complex. Impacts on the components of the natural environment do not go beyond the catchment area of the river basin. The consequences of technogenic impact in the form of a response are formed by the entire geosystem, so it should be the object of engineering and environmental research.
river drainage basin
geosystem
engineering and environmental surveys
1. Golovanov A.I. Landscape science / A.I. Golovanov, E.S. Kozhanov, Yu.I. Sukharev. - M., 2005. - 214 p.
2. Engineering and environmental surveys for construction: SP 11-102-97. - M .: Gosstroy RF, 1997.
3. Engineering surveys for construction. Basic provisions: SNiP 11-02-96. - M. : Gosstroy RF, 1996.
4. Instructions on the environmental justification of economic and other activities. Approved by order of the Ministry of Natural Resources of Russia dated December 29, 1995 No. 539.
5. Isachenko A.G. Representation of the geosystem in modern physical geography // Izv. VGO. - 1981. - T. 113. - No. 4. - S. 297-306.
6. On environmental protection: Federal Law No. 7-FZ dated 10.01.2002.
7. Sanitary protection zones and sanitary classification of enterprises, structures and other objects: SanPiN 2.2.1/2.1.1.1200-03. Approved by the decision of the chief state sanitary doctor Russian Federation dated September 25, 2007 No. 74.
Introduction
Engineering and environmental surveys are carried out for the ecological justification of the planned activity in order to prevent, reduce or eliminate adverse environmental consequences. The environmental justification is understood as a set of arguments (evidence) and scientific forecasts that make it possible to assess the environmental hazard of the planned economic and other activities for ecosystems (natural territorial complexes) and humans. Adverse environmental impacts of the proposed activity will occur in the impact zone of the facility. A significant methodological disadvantage of the set of rules for engineering and environmental surveys SP 11-102-97 and SNiP 11-02-96 is that the documents do not define the territory within which surveys should be carried out, do not give instructions on how to determine the boundary of the impact zone and according to what criteria and components of the natural environment should predict possible changes. Justification and selection of the territory for conducting engineering and environmental surveys are among the most important tasks of research and determine the quality and representativeness of the results, the necessary and sufficient types and volumes of work, the placement of observation points on the main migration routes, areas and flows of dispersion and accumulation of pollutants, the ratio of the degree of expected impact and sustainability of the selected area.
The practice of conducting an examination of engineering surveys shows that the boundaries of the territory of surveys are chosen arbitrarily, without taking into account the peculiarities natural conditions landscape within which the effects of the proposed activity will occur. Often on ecological maps in the graphic part technical report borders are simply not shown, and only sampling points are marked in the text part. In other cases, without any justification, the survey boundary is drawn at an equal distance around the design or reconstruction object. As a result, surveys are carried out within a certain geometric figure outlined on the map. The patterns of functioning of the natural environment do not obey and do not fit into geometric forms, and as a result, the surveys are carried out formally and do not allow assessing the impact on the entire natural complex and its response in the form of consequences. Biogeocenoses and ecosystems of the territory are artificially divided into fragments, according to which it is impossible to assess stability and give a qualitative forecast of changes. The requirements of clause 8.13 of SNiP 11-02-96 and the Instructions for the environmental justification of economic activities are violated, in accordance with which the stability of ecosystems to impacts and their ability to recover should be determined. There is no methodological substantiation of the boundaries of the survey area in the work program. The survey area artificially fits into the landscape, has an arbitrary shape, does not include the entire zone of potential impact of the planned object and does not take into account the relationship of natural processes and phenomena within the structural element of the landscape.
Methodological bases for choosing the territory of engineering and environmental surveys
Methodological substantiation of the choice of the territory of engineering and environmental surveys should be carried out on a geosystem basis. A geosystem is a natural-geographic unity of all possible categories, from a planetary geosystem (geographical environment as a whole) to an elementary geosystem (facies). The geosystem is characterized by spatial boundaries and the mutual arrangement (structure) of the components of the natural environment, the functional significance of the components, i.e. is spatially functional. The clearest boundaries of a geosystem are determined by factors that themselves are highly stable, conservative, and are associated with the geological structure of the territory or its morphological features, for example, the watershed boundary. Between the components of the geosystem, there are not just relationships, connections, interactions, but also interdependence; this circumstance gives grounds to refer geosystems to the category of the most complexly organized deterministic systems.
Facies is the primary functional cell of the landscape. Facies is the limiting category of the geosystem hierarchy, characterized by homogeneous location and habitat conditions and one biocenosis, (ravine slope, gully bottom, stream bed, upper part of the hill slope). The largest natural-territorial complex is the tract. A tract is a conjugated system of facies, united by a common direction of physical and geographical processes and confined to one mesoform of relief on a homogeneous geological substrate (a ridge with hollows or ravines, a complex tract - a catchment basin of a small river).
When conducting engineering and environmental surveys, the choice of a geosystemic landscape unit, within which the designed areal object can affect the components of the natural environment, is of fundamental importance. Such a structural unit should be larger than the area of land and mining allotments and the zone of direct impact of the object on the environment, since the components of the natural environment of the adjacent territories are interconnected and determine the resistance of geosystems to external loads. The environmental sustainability of the territory, assessed during surveys, is determined not only by the direct impact of the object on the components of the natural environment and their response, but also by the influence of components outside the zone of direct impact on the transformation of pollutants entering the natural environment (the dilution capacity of tributaries, the water-regulating role of the forest, etc. .).
It is important to note that when choosing a geosystemic landscape unit for engineering and environmental surveys, one should not be limited to one facies, since it has the least stability and is most often subject to destruction. The tract is a much more stable system than the facies. This geosystem is more difficult to transform, which is of great practical importance in connection with the problems of economic impact on the natural complex. A complex tract in the form of a catchment basin of a small river, within which a production facility is planned to be located, best meets the theoretical provisions of the geosystemic approach to the selection of a territory for engineering and environmental surveys. AT in practical terms these are logically understandable natural boundaries, well reflected in the cartographic material.
River basins are characterized by orderly, spatially organized material and energy flows: within their limits, it is advisable both to study the structural and functional organization of natural ecosystems and to evaluate the results of anthropogenic impact. All ongoing processes in the territory of river basins are interconnected, which allows them to be classified as territorial geosystems. Drainage basins are distinguished by their own specific topography, geological structure, area, water content, microclimate, which determine potential moisture reserves, runoff values, movement of solid material, and this, ultimately, affects the formation of soil and vegetation cover and wildlife, as well as resistance of the geosystem to external influences. All potential impacts of the production facility are localized within the watershed and do not spread beyond it. The task of the environmental justification of the proposed activity is to assess the admissibility of the impacts and consequences on the catchment area of the main river. The results of engineering and environmental surveys make it possible to reasonably conduct such an assessment within the structural unit of the landscape.
Features of the zone of influence on the components of the environment
In accordance with the requirements of SNiP 11-02-96 (clauses 8.12, 8.13), the task of engineering and environmental surveys is to determine and clarify the boundaries of the zone of impact on environmental components. Instructions on how to define this boundary, in regulatory documents missing.
Any production facility has an impact on the components of the natural environment within the potential zone of influence. External influences on the geosystem change the existing quasi-equilibrium state of individual natural components, contribute to the emergence and development of new processes that are not characteristic of the geosystem - accelerated erosion, planar soil erosion due to deforestation in the catchment area, deflation of soils and lands, waterlogging, salinization and soil pollution , surface and ground waters, reduction of biodiversity. The magnitude of the deviation of the geosystem from the natural stable state is an indicator of external influence, a response expressed in the consequences - a change in the quality indicators of the natural complex. Characterization of the depositing capacity of the landscape and the activity of metabolism in it (characteristic of the leaching regime of the natural complex, diluting and transforming capacity) makes it possible to characterize the natural and ecological potential of the geosystem (drainage basin), which is based on the intensity of the development of processes. All the consequences of the designed production facility are manifested within the geosystem - the drainage basin of the river or its part.
The impact of a production facility on a geosystem largely depends on the quality of its constituent components. Landscape components are divided into three groups based on their functions in the geosystem:
1) inert - the mineral part and relief (fixed basis of the geosystem);
2) mobile - air and water masses (perform transit and exchange functions);
3) active - biota (a factor of self-regulation, restoration, stabilization of the geosystem).
Depending on the component of the natural environment and the specifics of the impact, the zone of influence of the production facility may vary significantly. The dimensions of the zone are mainly determined by the mobile components. Air masses and water flows are the agents of transport of pollutants from the production facility, and the range of this transfer depends on the speed, concentration of contaminants and the diluting ability of the agent. Inert and active components of the landscape within the time of engineering surveys are not decisive in determining the zone of influence. The impact on the atmospheric air is normalized by the boundary of the sanitary protection zone (SPZ) of the facility, established in accordance with SanPiN 2.2.1 / 2.1.1.1200-03. Outside the boundaries of the SPZ, the impact of the object on the atmospheric air is within acceptable limits. There is no regulation of the boundaries of impact on other components of the natural environment in regulatory documents.
In addition to atmospheric air, the most dynamic components of the natural environment are surface and groundwater. The rate of water exchange and the degree of dilution of pollutants largely depend on the characteristics of the selected area of engineering surveys. In any case, all changes in water quality due to the impact of the production facility occur within the catchment area of the main river. The consequences of this impact on surface waters and the degree of dilution are recorded in the basin's recipient river, downstream of the main river's inflow. Above the confluence of the main river, as a rule, an observation point is organized for the background characteristics of the river - the receiver of the runoff from the basin. The territory where these observation points are located is included in the boundaries of the survey.
The ground waters of the first aquifer from the surface are discharged in the form of springs or underflow into the main river of the basin and move in transit down the slope of the relief towards the river - the receiver of the runoff. The groundwater watershed boundary very often coincides with the surface watershed boundary, and groundwater potentially affected by the production facility does not cross the watershed boundary, remaining within the survey area. Impacts on groundwater, as well as surface waters, are complex. Technogenic impact is exerted by a production facility, while aquifers that are outside the zone of influence of the facility, but within the catchment area, have a natural diluting effect on the flow of groundwater. In the process of engineering and environmental surveys, it is very important to assess the impact of an object on the entire natural complex and predict the response in the form of consequences, rather than fixing the concentration of pollutants in emissions and discharges.
The soil and vegetation cover of the survey area belongs to the inert and active components of the natural environment. The impact from the production facility on these components can occur through the atmospheric air, through planar flushing of contaminants from the slope and as a result of flooding, in connection with the construction of the facility. Analysis of impacts shows that they are quite predictable and will be localized within part of the catchment area.
Thus, the potential impacts of the production facility on the main components of the natural environment and responses in the form of consequences will be localized within the catchment area of the river. The zone of direct impact on the components of the natural environment cannot be artificially isolated from the natural complex, since it is integral part geosystems - a structural unit of the landscape. A natural complex in the form of a river catchment basin, within which a production facility is planned, should be considered a territory for engineering and environmental surveys (Fig. 1).
Rice. 1. Territory of engineering and environmental surveys.
The geosystem substantiation of the choice of territory for engineering and environmental surveys was implemented in 11 reports on surveys at the sites of the potash industry in the Perm Territory that passed the state environmental review.
1. The territory of engineering and environmental surveys must correspond to the geosystemic structural unit of the landscape with ordered, spatially organized material and energy flows and mutually determined structural components. Such a geosystem is the drainage basin of the river, within which it is planned to place the design object. All potential impacts from the facility will be localized within the boundaries of the basin.
2. Drainage basins are characterized by their own well-defined boundaries, specific relief, geological structure, area, water content, microclimate, soil and vegetation cover, as well as the stability of the geosystem to external influences. The characteristic of the state of such a geosystem and the forecast of its change in connection with the planned activity is the subject of engineering and environmental research.
Reviewers:
Kudryashov Aleksey Ivanovich, Doctor of Geological and Mineralogical Sciences, Director of NPF Geoprognoz LLC, Perm.
Naumova Oksana Borisovna, Doctor of Geological and Mineralogical Sciences, Head. Department of Prospecting and Exploration of Mineral Deposits, Perm State National Research University, Perm.
In the course of the current financial and economic activities, the institutions of law enforcement agencies, in order to maintain the normal technical and operational characteristics of the buildings and structures assigned to them, carry out current and major repairs, and sometimes reconstruction and construction of new fixed assets. Let's talk about what institutions should pay attention to when conducting repair work.
Before proceeding directly to the repair work, the institution should determine what type of work will be performed: major (current) repair or reconstruction. Indeed, in case of incorrect qualification of work and payment of the wrong type of expenses, the institution can be held liable for misuse of funds.
To do this, it is necessary to refer to the regulatory legal acts regulating activities in the field of construction, since the current accounting and tax law does not contain definitions of these concepts.
In accordance with paragraph 3.8 of MDS 81-35.2004, the overhaul of buildings and structures includes work on the restoration or replacement of individual parts of buildings (structures) or entire structures, parts and engineering equipment due to their physical wear and tear and destruction with more durable and economical, improving their performance.
For reference: preventive (current) repair consists in systematic and timely work carried out to prevent wear of structures, finishes, engineering equipment, as well as work to eliminate minor damage and malfunctions.
In the course of the analysis of the above definitions, it can be concluded that only minor work can be carried out during current repairs, therefore, all major work should be carried out with overhaul. For example, partial renovation roofing, taking into account the insignificance of material and labor costs, will be a current repair, and a complete change or replacement of all types of roofing will be a capital one.
According to clause 3.4 of MDS 81-35.2004, during the reconstruction (reconstruction) of existing workshops of the enterprise and objects of the main, auxiliary and service purposes, as a rule, without expanding the existing buildings and structures of the main purpose, associated with improving production and raising its technical and economic level and carried out under a comprehensive project for the modernization of the enterprise in order to increase production capacity, improve quality and change the range of products, mainly without increasing the number of employees while improving their working conditions and environmental protection, the following activities can be carried out:
Thus, if an institution plans to replace the roof covering, this will be recognized as a repair (current or major), and if it wants to equip offices in the attic or build an attic on the roof, then these works will already be a reconstruction.
Note that there are similar norms in the Urban Planning Code.
A list of the main works carried out during the current and major repairs in relation to objects of the socio-cultural sphere is given in VSN 58-88 (r), and in relation to objects of the production sphere - in MDS 13-14.2000.
In accordance with clause 1.1 of VSN 58-88 (r), this provision applies to communal and socio-cultural facilities, regardless of the form of ownership. According to Appendix B to SP 118.13330.2012 “Public buildings and structures. Updated version of SNiP 31-06-2009, approved by the Order of the Ministry of Regional Development of the Russian Federation of December 29, 2011 No. 635/10, public buildings and premises include:
Note: the list of additional works carried out during the overhaul is given in Appendix 9 to VSN 58-88 (p).
According to paragraph 5.1 of VSN 58-88 (r), major repairs should include the elimination of malfunctions of all worn-out elements, restoration or replacement (except for the complete replacement of stone and concrete foundations, load-bearing walls and frames) for more durable and economical, improving the performance of buildings under repair . At the same time, an economically viable modernization of a building or facility can be carried out: improving the layout, increasing the number and quality of services, equipping with the missing types of engineering equipment, landscaping the surrounding area.
During the reconstruction of buildings (objects), based on the prevailing urban conditions and current regulations design, in addition to the work performed during the overhaul, the following can be carried out:
During the reconstruction of communal and socio-cultural facilities, expansion of existing and construction of new buildings and structures for auxiliary and service purposes, as well as the construction of buildings and structures of the main purpose, included in the complex of the object, may be envisaged to replace those being liquidated.
The list of the main works performed during the current repair is presented in Appendix 4 to VSN 58-88 (p).
Particular attention should be paid to the issues of the validity of the repair work. According to paragraph 6 of Art. 55.24 of the Civil Code of the Russian Federation, in order to ensure the safety of buildings and structures during their operation, institutions must provide maintenance of buildings, structures, their operational control and current repairs.
Operational control over the technical condition of buildings, structures is carried out during their operation through periodic inspections, control checks and (or) monitoring of the condition of foundations, building structures, engineering and technical support systems and engineering networks in order to assess the state of structural and other reliability characteristics and safety of buildings, structures, systems and networks of engineering and technical support and compliance of the specified characteristics with the requirements of technical regulations, project documentation.
For reference: on the basis of clause 3.2 of VSN 58-88 (r), the inspections carried out are divided into scheduled and unscheduled. In turn, scheduled inspections are divided into general and partial.
During general inspections, the technical condition of the building or the object as a whole, its systems and external improvement are monitored, with partial inspections, the technical condition of individual structures of the premises, elements of external improvement. Unscheduled inspections should be carried out after earthquakes, mudflows, heavy rains, hurricane winds, heavy snowfalls, floods and other natural phenomena that can cause damage to individual elements of buildings and facilities, after accidents in heat, water, power supply systems and when deformations are detected grounds.
Note: general inspections should be carried out twice a year (spring and autumn).
To conduct these inspections, the institution should create a commission, and their results should be reflected in the documents on the registration of the technical condition of the building or object (registers of the technical condition, special cards, etc.). These documents should contain an assessment of the technical condition of the building or facility and its elements, identified faults, their location, the causes that caused these faults, as well as information on the repair work performed during the inspections. Generalized information about the state of a building or object should be reflected annually in its technical passport.
The basis for carrying out repair work should be acts of inspection of property and defective statements (defective acts) (Letter of the Ministry of Finance of the Russian Federation dated 04.12.2008 No. 03-03-06 / 4/94). In order to conduct inspections in the institution, it is necessary to form a commission or appoint responsible persons. It is advisable to show the following information in the defective statement:
At the same time, in our opinion, it is advisable to approve the forms of documents in accounting policy institutions. As an example, you can use an act on detected equipment defects, which is drawn up in the form OS-16, approved by the Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7.
Note: the forms of these documents are not approved. This means that these documents can be drawn up in any form.
Repair work can be carried out both by the employees of the institution (as part of the performance of their official duties), and with the involvement of third-party organizations. Recall that the involvement of a third-party organization must be carried out in accordance with the procedures provided for federal laws dated 05.04.2013 No. 44-FZ “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs” (hereinafter referred to as the Law on the contract system) and dated 18.07.2011 No. 223-FZ “On the procurement of goods, works services by certain types of legal entities”.
After the institution has decided on the shortcomings that must be eliminated, an estimate for the repair work is drawn up and concluded government contract on the basis of the procedures provided for by the Law on the contract system. Recall that the agreement building contract the composition and content of the technical documentation should be determined, and it should also be provided which of the parties and within what time period should submit the relevant documentation.
The basis for determining the price of a contract for the construction, reconstruction, overhaul or current repair of an object capital construction is project documentation(including estimated cost works), developed and approved in accordance with the legislation of the Russian Federation.
By virtue of Art. 48 of the Civil Code of the Russian Federation, project documentation is documentation containing materials in text form and in the form of maps (diagrams) and defining architectural, functional, technological, structural and engineering solutions to ensure the construction, reconstruction of capital construction facilities, their parts, overhaul, if during its implementation the design and other characteristics of the reliability and safety of capital construction objects are affected.
The composition of the project documentation is given in Part 12 of Art. 48 of the Civil Code of the Russian Federation and Decree of the Government of the Russian Federation of February 16, 2008 No. 87 "On the composition of sections of project documentation and requirements for their content." In the case of a major overhaul of capital construction projects, separate sections of project documentation are prepared on the basis of a task from the developer or customer, depending on the content of the work performed during the overhaul of capital construction facilities.
Note: it should be borne in mind that in the case of current repairs, only an estimate justifying the cost of the work is sufficient.
In accordance with Art. 49 of the Civil Code of the Russian Federation, design documentation for capital construction projects is subject to state expertise. Examination of project documentation is not carried out if construction or reconstruction does not require a construction permit, as well as when this examination is carried out in relation to project documentation for capital construction facilities that has received a positive conclusion from the state examination and is reused, or modifications of this design documentation are not affecting the design and other characteristics of the reliability and safety of objects.
After receiving a positive conclusion from the state expertise, the project documentation is approved by the developer or customer.
According to paragraph 2 of Art. 51 of the Civil Code of the Russian Federation, construction, reconstruction of capital construction projects are carried out on the basis of a building permit.
Recall that payment for the work performed must be carried out in the manner prescribed by the concluded contract. It should be remembered that according to Part 3 of Art. 94 of the Law on the contract system, in order to verify the results provided by the supplier (contractor, performer), provided for by the contract, in terms of their compliance with the terms of the contract, the institution is obliged to conduct an examination. Examination of the results stipulated by the contract may be carried out by the institution on its own, or experts, expert organizations may be involved in its conduct on the basis of contracts concluded in accordance with the Law on the contract system. In the case of repair work, the examination should be carried out in the form of control measurements of the work performed.
Note: in the event that the documents do not fully contain the above information about work in the past, only the information available in the documents is entered into the duplicate of the work book.
The essence of this check is to compare the actually performed volumes of work in kind (at the construction or repair facility) with similar volumes indicated in the acts in the form of KS-2.
The initial documents for carrying out control measurements are:
According to part 7 of Art. 94 of the Law on the Contract System, the acceptance of the results of a separate stage of the execution of the contract, as well as the delivered goods, performed work or rendered services, is carried out in the manner and within the time limits established by the contract, and is drawn up by an acceptance document, which is signed by the customer (if an acceptance committee is created, it is signed by all members of the acceptance committee and is approved by the customer), or the customer sends the supplier (contractor, performer) a reasoned refusal to sign such a document within the same time frame.
In practice, there are cases when it is necessary to carry out additional work not originally envisaged. It should be remembered that when concluding and executing a contract, changing its conditions is not allowed, except for the cases provided for in Art. 34 and 95 of the Law on the contract system.
In accordance with paragraphs. "b" p. 1 h. 1 art. 95 of the Law on the contract system change essential conditions contract during its execution is possible if, at the suggestion of the customer, the quantity of goods, scope of work or services provided for by the contract is increased by no more than 10% or reduced established by the contract the quantity of goods supplied, the volume of work performed or services rendered by no more than 10%. At the same time, by agreement of the parties, it is allowed to change, taking into account the provisions of the budgetary legislation of the Russian Federation, the price of the contract in proportion to the additional quantity of goods, additional volume of work or service based on the price of a unit of goods, work or service established in the contract, but not more than 10% of the contract price.
When reducing the quantity of goods, volume of work or service provided for by the contract, the parties to the contract are obliged to reduce its price based on the price of a unit of goods, work or service. The price of a unit of additionally delivered goods or the price of a unit of goods in case of a decrease in the quantity of goods supplied by the contract must be determined as the quotient of dividing the original price of the contract by the quantity of such goods specified in the contract.
So, if it is necessary for the customer to increase or decrease the scope of work provided for by the contract (if such a possibility was established by the procurement documentation), during the execution of the contract, it is possible to increase or decrease the scope of work for certain items of the local estimate calculation by no more than 10% based on the price established in the contract units of work. Wherein total cost The estimated calculation should be changed in proportion to the additional amount of work, but not more than 10%.
As for the need to perform work not provided for by the contract, in order to carry it out, the institution needs to make a new purchase by competitive methods for determining the supplier (contractor, performer) established by the Law on the contract system.
To reflect transactions in the accounting (budgetary) accounting of fixed assets transferred (received) for repairs, you should apply the act of acceptance and delivery of repaired, reconstructed and modernized fixed assets (f. 0504103) (hereinafter - the act (f. 0504103)) .
The act (f. 0504103) contains information on the timing of work under the contract and actually information about the fixed asset and the costs of repair, reconstruction and (or) modernization.
The first copy of the act remains in the institution, the second copy is transferred to the organization that carried out the repair. The act is signed by members of the acceptance committee or a person authorized to accept fixed assets, as well as a representative of the organization ( structural unit), which carried out repairs, reconstruction. It is approved by the head of the organization or a person authorized by him and submitted to the accounting department.
Note: if the repair is outside organization, the act is drawn up in two copies.
If the repair work is carried out by the employees of the institution in accordance with their official duties, costs are documented in the following unified forms of primary documentation:
The result of work on the repair of an item of fixed assets that does not change its value, including the replacement of elements in a complex item of fixed assets (in a complex of structurally articulated items that are a single whole), is subject to reflection in the register accounting- an inventory card for accounting for an object of non-financial assets (f. 0504031) of the corresponding object of fixed assets by making entries on the changes made without reflecting in the accounting accounts (clause 27 of Instruction No. 157n).
The write-off of inventories used in the course of the work, acquired by the customer independently and transferred to the performer (contractor), is drawn up by an act of write-off of inventories, which is drawn up on the basis of the list of materials used during the work, indicated in the act of acceptance and delivery of repaired, reconstructed, modernized fixed assets .
In conclusion, we note once again that during the repair work, the out-of-service parts and parts are replaced with new ones, while the functions of the fixed asset do not change, that is, such a replacement does not expand and does not increase the capabilities of the fixed asset and does not improve its technical characteristics. In the course of the reconstruction, the initially adopted normative performance indicators are improved (increased). The cost of reconstructing an item of fixed assets after its completion increases the initial cost of such an item.
The rationale for the appointment of technical and facilities may be:
Inspection of building structures and structures is carried out, as a rule, in two stages:
preliminary inspection of building structures is carried out in order to obtain their initial assessment, as well as to establish the need for a detailed surveys of building structures.
With detailed survey of building structures the results of the preliminary survey are specified, including the determination of the strength and deformation characteristics of structural materials, the operational characteristics of the building are examined - temperature and humidity conditions, tightness, sound permeability, thermal insulation, illumination, and the necessary verification calculations of the bearing capacity and stability of building structures of the buildings and structures under examination are carried out .
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The business case is the reason that motivates an organization to undertake a particular project. This concept includes consideration of the benefits that the enterprise will receive from the results of the project. Besides, economic justification considers various alternatives, and also analyzes the project from a financial and economic point of view. The latter allows assessing the investment attractiveness of the project. How to write a business case? An example is in this article.
The business case is similar to the kind of analysis we do when planning a major purchase. For example, your own car. Suppose that for this acquisition we can allocate from family budget 35 thousand american dollars. The first step is to find out exactly which automobile concerns produce cars of the class we are interested in. Then we determine the main technical characteristics and agree on the final price with the company that sells this product. But that's not all. How to write a business case? An example in the question of choosing a payment scheme.
At the same time, there may be another situation when, first of all, the buyer is interested in total amount, which will have to be paid for a new car. This is especially true in a situation where the final price is affected by the amount of interest when it comes to buying on credit. In this case, it is advisable to choose exactly the option that provides the least interest rate. Another way is to find the offer with the lowest monthly payment. Such an acquisition will allow you to stretch payments for as long as possible. At the same time, the monthly amount of such a payment will not hit hard on your pocket. When carrying out a financial and economic justification, attention is paid to similar aspects.
There are no clear rules documentation economic justification. Its main task, as in the case of the feasibility study of the project, is to determine the tangible or intangible results of its implementation. Material outcomes are those that can be measured.
Below is a list that gives an idea of those material components that are important in the process of completing the financial and economic justification of the project. It would be nice to say that not all of them require mandatory documentation. The need to fix them on paper depends on the complexity of the project, the cost and the number of risks for the enterprise.
In summary, the main tangible components of a business case are savings, cost reduction, the likelihood of ancillary income, gains in market share, customer satisfaction, and flow measurement. Money. In addition to the material components of the economic justification, it must also contain non-material components.
Among them may be probable, but not planned in advance costs of the company. Among the main intangible elements of the economic justification, one can single out the costs of the transition stage, operating costs, transformation of business processes, as well as reorganization concerning the company's employees. In addition, recurring benefits are among the intangible components of the business case. How to write a business case? An example is below.
It should be emphasized that, along with the benefits and the assessment of the cash flow in the EA, attention should be paid to alternative approaches and methods for implementing a particular project in practice. How to write a business case? An example in the following situation.
It is known that the market has a large number of manufacturers of various products. However, each of them sets its own price for its own products. What to choose? The option, which is turnkey solution worth US$2 million. Or an alternative solution that provides for partial acquisition from a third-party manufacturer and, to some extent, the use of its resources?
Actually, aspects of just this nature often have to be considered when compiling the economic justification of an enterprise. Any of the proposed options should include the previously listed tangible and intangible components. At the end of the business case, it is necessary to indicate proposals and conclusions. In addition, additional materials can be added to it.
A large part of the financial analysis with a special form of impact assessment shows how to write a business case. An example of the use of such a form, tracing the process of changing net financial flows that arise as a result of the implementation of measures will be presented in this article. Such a plan evaluation cash flows in corporate programs should be aimed at positive changes in the socio-economic sphere.
Russian lawmaking practice has clearly outlined how to write a business case, an example of which is presented in Article 105 (Regulations of the State Duma of the Russian Federation), and it concerns financial feasibility when introducing bills that require certain material costs. The government considers relevant materials before submitting a bill.
First of all prepare explanatory note, which outlines the concept of the bill with all the subjects of legislative regulation. The second document demonstrates how to write a business case. This example is not universal, since it is designed for a specific project and respects the interests of a particular customer. Naturally, each case requires an individual approach - each time with different calculations and plans, since financial justifications are written everywhere and by everyone - from State Duma legislators to students in technology classes in high school.
How to write a business case? You can see an example below. It all depends on the object to which it is dedicated: whether it is technical regulations, organizations with their own standards, or even National economy looking for financial ways for economic recovery. Take, for example, technical regulation, which requires clearly defined financial justifications for changing norms or technical regulations.
When implementing the project, the costs, benefits and risks of each subject of the state, enterprise or community will inevitably be redistributed. Not many people know how to write a business case. A template exists for every activity, but it cannot be called universal. The implementation of such a procedure is required at the initial stage - during the design, which allows you to avoid many mistakes and acquire a lot of opportunities.
First of all, with the writing of the rationale, changes in costs are predicted, risks and benefits of all economic entities are identified. This is due to an accurate assessment of the financial and economic effect due to changes in certain norms. Costs are optimized by adjusting the direction of the economy, and the development of new rules will help to achieve this goal.
Specific modeling of the secured impact of these emerging regulations will guide you step by step on how to write a business case. The sample hardly reflects the actual situation of a given enterprise, industry, society. Only the person inside the situation can identify the winning and losing sides. The requirements for change must be effectively harmonized with all systems subject to technical regulation, taking full advantage of the implementation of any project.
Normative legal acts also require material or financial costs, and therefore the legislator proposing a new project must write an economic justification, that is, provide specific financial calculations. In these justifications, directly related to the introduction of a new norm or change legal act, the incomes and expenditures of budgets at all levels, the costs of each economic entity, the costs of society (or third parties), tax revenues, and budgetary efficiency should be specified.
This is how all reforms in the state are done: management mechanisms are changed, self-regulatory organizations are introduced, the rules of trade and production are changed, certain new services are provided by members of associations and associations. In truth, the effectiveness of the introduction of any bill rarely lends itself to direct and accurate calculation, which society is now witnessing with its own eyes - a lot of errors and inaccuracies accompany them. Apparently, not all legislators know how to write a business case for ongoing operations. When carrying out reforms, the forecast of socio-economic consequences and effects is especially important.
The financial and economic assessment of any innovation should be as accurate as possible and identify political, administrative, economic and other effects and consequences in advance. How to write an economic justification for the alienation of property from the state, the "young reformers" know best of all, but society is now overcoming the consequences of this knowledge - with great difficulty, pain and losses. But it was necessary to evaluate in monetary terms not only our acquisitions, but also our losses (this is from the section of the business case called "additional costs"). Has the impact of such changes on the finances of all stakeholders and budgets of absolutely all levels been identified? And this is an indispensable condition for the correct preparation of the economic justification.
No, nothing was revealed, just a huge number of citizens of the country "did not fit into the market." How do you write a business case for a salary gap that people haven't seen in months? It was necessary to conduct a thorough analysis of all changes in the structure of income, expenses and risks of economic entities, the whole society, that is, third parties, and this is an unshakable rule for compiling economic justifications. A detailed analysis of everything related to changes in control mechanisms was needed. In this financial calculation, it was necessary to honestly evaluate (monetize!) the redistribution of benefits, and for absolutely all parties interested in or affected by the changes.
It is an honest and impartial analysis of the situation even before the start of any changes that can help in assessing the feasibility of any project, primarily in monetary terms. Then recommendations are given on its compliance with this state of affairs. Feasibility studies should be carried out already at the very first stage, when the project is still in the development stage. Designing Code Changes legal regulation requires sufficiently weighty justifications, since only then the risks, benefits and costs of various economic entities are predicted. Only a business case can lay out costs based on expected revenue increases or cost reductions. Money is spent in order to earn significantly more or spend less in the future.
How to write a business case for a bank to convince them to invest in a project? First you need to deal with some immutable truths of a borrowed nature. Does the justification written take into account that money is generally worth more today than it will in even the shortest of time? After all, the bank will give them, of course, at a percentage. But even if there are personal free amounts that can cover expenses, does the justification calculate the percentage on the deposit that will inevitably be lost when investing money in the project?
How to write a business case for an agreement with a bank so that it proves that all expenses will be effectively and more than repaid, that is, future income will pay off the interest on the loan or exceed the interest on the deposit? You need to find the most promising parties in this project and prove in the justification that all the proposed costs will actually bring savings or income equal to the planned ones. And you do not need to look for ready-made forms and printed forms. It must be remembered that there are simply no firm rules for documenting a financial or feasibility study.
The business case form should be as simple as possible and must include the reason that influenced the organization's decision to undertake the project. But the discussion of the alleged benefits should be very detailed, with the application of alternatives that may come in handy, and in great detail. financial analysis which will determine the investment attractiveness of the project. In practice, usually no one knows how to write a feasibility study, especially for projects where significant risk is assumed. Most often, it is drawn up as a separate document and serves as an annex to the exact form of initialization of this project. If, in fact, the project is small, then all the benefits can be listed directly in the initialization form.
Usually, the results of the project in its material aspect are determined and indicated, that is, all parameters are measurable: cost savings, increase in capacity or productivity, increase in the market, increase in income, and the like. Before writing a justification, it makes sense to talk to people interested in project investments, or with permitting authorities, about what exactly they want to see in the justification, what is most important to them.
Nevertheless, some material elements must be kept in mind in without fail when writing justifications. And the more complex the project, the more such elements will be present in it: cost reduction, savings, the possibility of additional income, an increase in the company's market share, complete customer satisfaction, and cash flow directions. The latter is documented as the main part of the business case for the project.
This review is intended to help committees or individuals who review projects select the most suitable ones for implementation. The measurable elements have already been listed above, but the business case does not end there. There are also intangible ones, and there are many of them. For example, from the main ones, one can single out the transition period and its costs, operating costs, changing a business process, replacing personnel, and the like.
It is necessary to pay tribute to the economic justification for alternative solutions, listing all available methods for implementing the project in practice. For example, among thousands of suppliers with millions of identical products offered, there is practically no one and the same price.
How to make a purchase profitable? The business case will have to answer many, often uncomfortable or simply difficult questions. It is more profitable to buy a ready-made solution or find an alternative, your own version. And you can partially buy, partially implement it yourself. There should be many such answers in the economic justification.
Depending on the culture of the organization, the business case is written by the trustee or the project manager himself. But in any case, the guardian, that is, the investor, is responsible for the project, it is he who is responsible for financial efficiency, while the manager plans, executes and practically implements. The head is the form, and the guardian is the content, that is, the investment. And therefore, the main thing is to bring to the investor the exact amount of costs for the entire project, identify the correct payback periods and predict attractive results.
